The Compare of Excess Returns of Portfolio Based on Traditional Accruals and Percent Accruals
Investors using many Strategies in select portfolio. One of this Strategies is accruals. Operating accruals and Total accruals are two measures of Accruals. This measures are calculated in two ways, cash flow method and balance sheet method. So far in cash flow method and balance sheet method, accru...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2013-11-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_35678_d0a9a1a35d572005b7ad115c7c51ec31.pdf |